2024 (3) TMI 1368

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... olding that the petitioners supply fish meal as a finished product and therefore, they fall under Sl. No. 102 of Notification No. 2 of 2017 within Tariff Heading 2301. The term including in the description of goods cannot be interpreted to include even fish meal in powder form, when it is not sold as aquatic feed.' HELD THAT:- Issue notice to the respondents. - HON'BLE MRS. JUSTICE B.V. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X